A capacitance device with a dielectric film and a pair of electrodes, the capacitance of which can be adjusted, is disclosed, for example, in Japanese Patent Application Publication No. H10-190160 and French Patent Application No. 2687834. FIG. 4 is a plan view of a capacitance device 90 disclosed in Japanese Patent Application Publication No. H10-190160. The capacitance device 90 includes a dielectric film 93, the first electrode 92 and the second electrode 94. The first electrode 92 is formed on a ceramic substrate 91 and the dielectric film 93 is formed on the first electrode 92. Then, the second electrode 94, which has a narrow portion 94a formed by a trimming method, is formed on the dielectric film 93. The first electrode 92, the dielectric film 93 and the second electrode 94 are all formed by a printing method. In the capacitance 90, since the narrow portion 94a having narrow width is formed in the second electrode 94, the trimming process time for forming the narrow portion 94a can be reduced. Thus, the damage caused to the dielectric film 93 by laser trimming process can be reduced.
However, it is impossible to remove completely the damage caused by the laser trimming process. Further, in general, the laser trimming process takes much time and increases the cost of manufacturing the capacitance device 90. Furthermore, after the capacitance is adjusted, it is difficult to change the capacitance again.